{"id":"W2104764165","doi":"10.1506/ap.6.4.1","title":"What's Wrong with the Current Audit Risk Model?*/QU'EST‐CE QUI NE VA PAS DANS LE MODÈLE ACTUEL DE RISQUE DE VÉRIFICATION?","year":2007,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Audit; Judgement; Humanities; Accounting; Philosophy; Business; Epistemology","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.002365949,0.0004840178,0.0003259674,0.0002579016,0.001411439,0.001635435,0.0009875827,0.0000981958,0.00004594018],"category_scores_gemma":[0.002408994,0.0004033786,0.0001542259,0.0009167067,0.00032589,0.004472044,0.0003911747,0.0008713318,0.0001188424],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005621381,"about_ca_system_score_gemma":0.0002040032,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004487396,"about_ca_topic_score_gemma":0.002343031,"domain_scores_codex":[0.9969142,0.0000519033,0.0004126566,0.0008794607,0.0006877466,0.001054012],"domain_scores_gemma":[0.992223,0.0002255578,0.00632536,0.0007474521,0.0004378951,0.00004068757],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004211182,0.001328795,0.2875994,0.000583492,0.0007409555,0.00006706364,0.05621227,0.2011511,0.003542117,0.2468567,0.01530391,0.1861932],"study_design_scores_gemma":[0.001954283,0.00004557292,0.5063915,0.0005503665,0.0006422499,0.00001536064,0.1899676,0.2097763,0.0005364026,0.01030215,0.07793739,0.001880721],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5244281,0.0006578673,0.4604945,0.002089923,0.0001750382,0.0004049088,0.000002999099,0.0003015117,0.01144514],"genre_scores_gemma":[0.9947658,0.0003792073,0.001634587,0.0007124832,0.00177561,0.00007926115,0.00001244092,0.0001238644,0.0005168043],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4703376,"threshold_uncertainty_score":0.9998886,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01125427393915539,"score_gpt":0.2301020348305621,"score_spread":0.2188477608914067,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}